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McGregor McGregor, Morgan Morgan (1981)
Accounting for Joint Ventures and Other Forms of Joint Arrangement: Some Definitional Problems in the Development of an Accounting StandardThe Chartered Accountant in Australia
G. Whittred, I. Zimmer (2009)
Accounting Information in the Market for DebtAccounting and Finance, 26
G. Sullivan (1985)
Accounting and Legal Implications of the Interposed Unit Trust InstrumentAbacus, 21
P. Eddey, G. Sullivan (2009)
ACCOUNTING FOR INVESTMENTS IN UNINCORPORATED JOINT VENTURESAccounting and Finance, 20
Walsh Walsh (1979)
Partnership, Joint Ventures and TaxationTaxation in Australia
Merralls Merralls (1980)
Mining and Petroleum Joint Ventures in Australia: Some Basic Legal ConceptsAustralian Mining and Petroleum Law Journal, 3
Howland Howland (1984)
Joint VenturesProfessional Administrator
Ladbury Ladbury (1984)
Mining Joint VenturesAustralian Business Law Review
Uren Uren (1985)
Adsteams Merry Month of MayThe Australian
Abstract: The accounting profession has recently issued a standard (AAS19) on production sharing agreements and has signalled impending regulation of accounting for other types of joint arrangements. Here we discuss the nature of joint arrangements and the role that accounting information plays in causing such arrangements to exist, determining their legal form, safeguarding the interests of the contracting parties, and protecting other interested parties likely to be disaffected by the arrangement.
Accounting & Finance – Wiley
Published: May 1, 1986
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